ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 1, 2017 No. 898

About approval of the Accounting treatment and transfer in the government budget of customs and other payments which are made to / or during customs clearance

According to part seven of Article 298 of the Customs code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Accounting treatment and transfers in the government budget of customs and other payments which are made to / or during customs clearance which is applied.

2. Recognize invalid orders of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine:

of January 24, 2006 No. 25/44 "About approval of the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance", registered in the Ministry of Justice of Ukraine on January 25, 2006 for No. 64/11938;

of March 20, 2008 No. 425/244 "About modification of the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance", registered in the Ministry of Justice of Ukraine on April 07, 2008 for No. 287/14978;

of September 22, 2008 No. 1165/1032 "About modification of the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance", registered in the Ministry of Justice of Ukraine on October 14, 2008 for No. 978/15669.

3. Determine that:

1) transfer of the companies into servicing through the deposit account 3734, opened in the Public treasurer service of Ukraine addressed to the Public fiscal service of Ukraine, for transfer of advance payments (advance payment) is performed step by step:

for transition period (from January 15, 2018 to April 15, 2019) - according to the decision of the company;

since April 16, 2019 - on permanent basis;

2) during the transition period:

means of the companies and citizens who are subject to transfer in the government budget are listed:

from the deposit account 3734, opened in Treasury addressed to GFS, according to the Procedure for transfer in the government budget of customs and other payments which are made to / or during customs clearance, approved by this order;

from deposit accounts 3734, opened in Head department of the Public treasurer service of Ukraine in Kiev (further - Head department of Treasury in Kiev) addressed to GFS customs, according to Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance, the approved order of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine of January 24, 2006 No. 25/44, registered in the Ministry of Justice of Ukraine on January 25, 2006 for No. 64/11938;

in case of customs clearance of goods according to one customs declaration simultaneous use of the advance payments (advance payment) made by the company into the deposit account 3734, opened addressed to GFS, and the deposit account 3734, opened addressed to GFS customs is not allowed;

since March 18, 2019 payment and transfer of funds in the form of advance payments (advance payment) of the companies into deposit accounts 3734, opened in Head department of Treasury in Kiev addressed to GFS customs, stop in accordance with the established procedure;

GFS and GFS customs inform the companies relatively:

changes in system of transfer of advance payments (advance payment);

deposit account details 3734, opened in Treasury addressed to GFS;

since April 16, 2019 the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine for customs and other payments which are made to / or during customs clearance No. 25/44, approved by the order of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine of January 24, 2006 registered in the Ministry of Justice of Ukraine on January 25, 2006 for No. 64/11938, is applied only to transactions on transfer in the government budget of the customs and other stipulated by the legislation payments paid during transition period and also funds deposited by the companies as cash pledge, in cases if such pledge is subject to transfer in the government budget;

transfer of remaining balance of means of the companies by GFS customs which are considered on deposit accounts 3734, opened in Head department of Treasury in Kiev addressed to GFS customs to the deposit account 3734, opened in Treasury addressed to GFS, is not allowed. Return of means to the companies of advance payments (advance payment) is performed in accordance with the established procedure.

4. In accordance with the established procedure to provide to department of customs policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. To GFS and Treasury within 30 days from the date of official publication of this order:

finish the corresponding program and information complexes for realization of its provisions;

provide in accordance with the established procedure opening on balance of Treasury addressed to GFS of the deposit account according to balance sheet account 3734.

6. This order becomes effective from the date of its official publication, except Item 2 of this order which becomes effective since July 16, 2019.

7. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of November 1, 2017, No. 898

Accounting treatment and transfers in the government budget of customs and other payments which are made to / or during customs clearance

I. General provisions

1. This Procedure determines accounting procedures and transfers in the government budget of customs and other payments which are made to / or during customs clearance.

2. In this Procedure terms are used in such values:

advance payments (advance payment) - the money deposited by the taxpayer in currency of Ukraine at own will into the accounts determined according to this Procedure as provisional cash cover of payment of future customs and other payments;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info